Penaat

Defendant failed to pay the county taxes for 1934 upon a lot that she owned in San Mateo *866 County. Plaintiff purchased the property at a tax sale on June 28, 1940, and subsequently brought this action to quiet her title thereto. The trial court held the tax sale void and entered judgment quieting defendant’s title to the property. From this judgment plaintiff appeals.

The trial court held that the publication of the delinquent tax list and of the notice of sale did not comply with sections 3766, 3767 and 3771a of the Political Code. The delinquent tax list was published on June 5, 12 and 19, 1935, in a separately folded section of the Burlingame Advance Star dealing exclusively with the delinquent tax list. The notice of sale was published on June 7, 14 and 21, 1940, in a separately folded section of the San Mateo Times, also devoted exclusively to the delinquent tax list except for a map of the world used as a filler on the last page.

Before 1921, section 3766 of the Political Code provided that publication of the delinquent tax list “must be made once a week for three successive weeks, in some newspaper, or supplement thereto, published in the county. ...” (Italics added.)…

I dissent. If this were a case of first impression before this court, I would be disposed to agree with the conclusion reached in the majority opinion that the publication of the delinquent tax list and of the notice of sale complied with the requirements of sections 3766, 3767 and 3771a of the Political Code and that the judgment should therefore be reversed. But I am convinced that the case of Clayton v. Schultz, 22 Cal.App.2d 72 [ 70 P.2d 512 ], is squarely on all fours with this case and that these two eases cannot be fairly distinguished. While the majority opinion attempts to distinguish the factual situation in the case at bar from that existing in the Clayton ease, I am sure that there is not a sufficient difference in the facts of the two cases to change the result. In the Clayton case the delinquent tax list was • published in what'was termed a supplement to the “Twin Peaks Sentinel.” This supplement carried no other printed matter than that pertaining to the delinquent tax list. It was separatély bound and covered and was not in anywise connected with the main part of the paper. The same situation exists in the case at bar. The delinquent tax list of San Mateo County,…

Defendant failed to pay the county taxes for 1934 upon a lot that she owned in San Mateo County. Plaintiff purchased the property at a tax sale on June 28, 1940, and subsequently brought this action to quiet her title thereto. The trial court held the tax sale void and entered judgment quieting defendant's title to the property. From this judgment plaintiff appeals.

The trial court held that the publication of the delinquent tax list and of the notice of sale did not comply with sections 3766, 3767 and 3771a of the Political Code. The delinquent tax list was published on June 5, 12 and 19, 1935, in a separately folded section of the Burlingame Advance Star dealing exclusively with the delinquent tax list. The notice of sale was published on June 7, 14 and 21, 1940, in a separately folded section of the San Mateo Times, also devoted exclusively to the delinquent tax list except for a map of the world used as a filler on the last page.

Before 1921, section 3766 of the Political Code provided that publication of the delinquent tax list "must be made once a week for three successive weeks, in some newspaper, or supplement thereto, published in the county. ..." (Italics…